Tax Law Clinic

FGV Tax Law Clinic provides students with the opportunity to expand the limits of the classroom and think of innovative legal solutions with an effective impact on Brazilian reality. Brazil is experiencing an important legislative turnaround, given the possibility of replacing 5 taxes (IPI, PIS/COFINS, ICMS, and ISS) by the Tax on Goods and Services (IBS), in line with the best international practices and guided by principles of simplicity, neutrality, fiscal justice, and transparency. In this context, one of the projects developed by the students of the Tax Law Clinic at FGV was the draft proposal for the IBS Complementary Law, which involved both technical knowledge on the subject and expertise needed to produce cohesive legislative texts. An invitation for students to act as policy-makers in building an efficient Tax System aligned to promoting the country's social and economic development.

Projects

Project: book on the complementary IBS law

As mentioned in the presentation of FGV Tax Law Clinic, students developed a draft proposal for the IBS Complementary Law, which involved both technical knowledge on the subject and the expertise necessary to produce cohesive legislative texts.

Watch the video about the project

Booklet on Cooperatives

Prepared by students of the Tax Law Clinic, with the support of AVINA Foundation and collaboration of ITPC-FGV, the booklet identifies how the taxation of cooperatives is done, considering their differentiated treatment, so that they can organize themselves for paying taxes, an issue relevant to any organization that operates in the market. Knowing how the system works, and the advantages it guarantees to cooperatives, they can better fulfill their function of assuring benefits to all members. If  working individually, they would not be able to enter and compete in the market.

Access the Booklet on Cooperatives

Proposal for Regulation and Perspectives for the Application of Law No. 12,741 – Law on Fiscal Transparency

Law No. 12,741 of 2012 established the obligation to inform, in tax documents (especially in the invoice), the approximate values of the following taxes, which affect the formation of the sale price: ICMS, ISS, IPI, IOF, PIS/COFINS and CIDE. Given the difficulties of most companies to understand tax legislation and compliance with this rule, the clinic prepared a proposal for regulation, aiming to contribute to the social effects of an essential measure for individuals’ exercise of citizenship.

Access the Proposal for Law Regulation on Fiscal Transparency